West Virginia 2024 Regular Session Status: Enacted 1 D cosponsors

SB 462 — Updating definitions of certain terms used in Personal Income Tax Act

Last action — Chapter 252, Acts, Regular Session, 2024

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House of Delegates
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 16, 2024. Enacted.

Prognosis

Likely to advance 74% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

48 added · 30 removed

Plain-language change summary

The revised version of Bill SB 462 includes updates to the effective dates and references to the tax laws of the United States. Most notably, it pushes the relevant date for amendments in federal tax law from December 31, 2022, to December 31, 2023, allowing the state tax code to reflect more recent changes in federal tax regulations. This is significant because it ensures that West Virginia's tax policies stay aligned with the latest federal guidelines, which can affect tax calculations for individuals and businesses in the state.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced Senate Bill 462 BY SENATORS BLAIR(MR.
WEST VIRGINIA LEGISLATURE REGULAR SESSION Enrolled Senate Bill 462 BY SENATORS BLAIR(MR.
PRESIDEN)AND W OELFEL (BYR EQUEST OF THE XECUTIV) [Introduced January 16, 2024;
RESIDENT)ANDW OELFEL (Y REQUEST OF THEEXECUTIV) [Passed January 29, 2024;
referred to the Committee on Finance] Intr SB 462 A BILL to amend and reenact §11-21-9 of the Code of West Virginia, 1931, as amended, relating to updating the meaning of federal adjusted gross income and certain other terms used in the West Virginia Personal Income Tax Act;
in effect from passage] Enr SB 462 AN ACT to amend and reenact §11-21-9 of the Code of West Virginia, 1931, as amended, relating to updating the meaning of federal adjusted gross income and certain other terms used in the West Virginia Personal Income Tax Act;
All amendments made to the laws of the United States after December 31, 2021 2022, but prior to January 1, 2023 2024, shall be given effect in determining the taxes imposed by this article to the same extent those changes are allowed for federal income tax purposes, whether the changes are retroactive or prospective, but no amendment to the laws of the United States made on or after January 1, 2023 2024, may be given any effect.
All amendments made to the laws of the United States after December 31, 2022, but prior to January 1, 2024, shall be given effect in determining the taxes imposed by this article to the same extent those changes are allowed for federal income tax purposes, whether the changes are retroactive or prospective, but no amendment to the laws of the United States made on or after January 1, 2024, may be given any effect.
— The amendments to this section enacted in the year 2023 2024 are retroactive to the extent allowable under federal income tax law.
— The amendments to this section enacted in the year 2024 are retroactive to the extent allowable under federal income tax law.
With respect to taxable years Intr SB 462 that began prior to January 1, 2023 2024, the law in effect for each of those years shall be fully preserved as to that year, except as provided in this section.
With respect to taxable years Enr SB 462 that began prior to January 1, 2024, the law in effect for each of those years shall be fully preserved as to that year, except as provided in this section.
(e) For purposes of the refundable credit allowed to a low-income senior citizen for property tax paid on his or her homestead in this state, the term "laws of the United States" as used in subsection (a) of this section means and includes the term "low income" as defined in §11-21- 21(b) of this code and as reflected in the poverty guidelines updated periodically in the federal register by the U.S.
(e) For purposes of the refundable credit allowed to a low-income senior citizen for property tax paid on his or her homestead in this state, the term "laws of the United States" as used in subsection (a) of this section means and includes the term "low income" as defined in §11-21-21(b) of this code and as reflected in the poverty guidelines updated periodically in the federal register by the U.S.
Enr SB 462 The Clerk of the Senate and the Clerk of the House of Delegates hereby certify that the foregoing bill is correctly enrolled.
...............................................................
Clerk of the Senate ...............................................................
Clerk of the House of Delegates Originated in the Senate.
In effect from passage.
...............................................................
President of the Senate ...............................................................
Speaker of the House of Delegates __________ The within is ................................................
this the...........................................
Day of ..........................................................................................................., 2024.
.............................................................
Governor 3
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Action History

  1. Chapter 252, Acts, Regular Session, 2024

  2. Approved by Governor 2/8/2024 - House Journal

  3. Approved by Governor 2/7/2024 - Senate Journal

  4. Approved by Governor 2/7/2024

  5. To Governor 2/1/2024 - House Journal

  6. To Governor 2/1/2024

  7. House Message received

  8. Completed legislative action

  9. Communicated to Senate

  10. Effective from passage (Roll No. 51)

  11. Passed House (Roll No. 50)

  12. Read 3rd time

  13. On 3rd reading, Special Calendar

  14. Read 2nd time

  15. On 2nd reading, Special Calendar

  16. Read 1st time

  17. On 1st reading, Special Calendar

  18. Reference dispensed

  19. Immediate consideration

  20. Ordered to House

  21. Effective from passage (Roll No. 59)

  22. Passed Senate (Roll No. 59)

  23. Read 3rd time

  24. On 3rd reading

  25. Read 2nd time

  26. On 2nd reading

  27. Read 1st time

  28. On 1st reading

  29. Reported do pass

  30. To Finance

  31. Introduced in Senate

  32. To Finance

  33. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 150 not signed on

Sponsors (1)

  • Blair

Co-sponsors (1)

Not signed on (150)

150 members have not signed on to this bill.

Show all 150 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

EFFECT FROM PASSAGE

Passed 93 Yea · 0 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 62003
Democrat 7001
Unaffiliated 24002
Total 93006
% of votes cast 94%0%0%6%
How each member voted (99)
Member Party Vote
Kirby — Yea
Rowe — Yea
Kump — Yea
Forsht — Yea
Foster — Yea
Linville — Yea
Smith — Yea
Longanacre — Yea
Griffith — Yea
Steele — Yea
Hamilton — Yea
Summers — Yea
Martin — Yea
Tully — Yea
Warner — Yea
Nestor — Yea
Westfall — Yea
Devault — Yea
Phillips — Yea
Householder — Yea
Winzenreid — Yea
Jeffries — Yea
Espinosa — Yea
Fast — Yea
Hardy — Not Voting
Ross — Not Voting
Evan Hansen Democrat Yea
Hollis Lewis Democrat Yea
Joey Garcia Democrat Not Voting
John Williams Democrat Yea
Kayla Young Democrat Yea
Mike Pushkin Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Adam Burkhammer Republican Yea
Adam Vance Republican Yea
Andy Shamblin Republican Yea
Betsy Kelly Republican Yea
Bill Ridenour Republican Yea
Bob Fehrenbacher Republican Yea
Bryan Ward Republican Yea
Charles Sheedy Republican Yea
Christopher W. Toney Republican Yea
Chuck Horst Republican Yea
Clay Riley Republican Yea
D. Rolland Jennings Republican Yea
Dana Ferrell Republican Yea
Darren Thorne Republican Yea
Dave Foggin Republican Yea
Elias Coop-Gonzalez Republican Yea
Eric Brooks Republican Yea
Erica Moore Republican Yea
Evan Worrell Republican Yea
Gary G. Howell Republican Yea
Geno Chiarelli Republican Yea
George Miller Republican Yea
George Street Republican Not Voting
Henry Dillon Republican Yea
James Robert "JB" Akers II Republican Yea
Jarred Cannon Republican Yea
Jeff Campbell Republican Yea
Jeffrey Stephens Republican Yea
Jim Butler Republican Yea
Jimmy Willis Republican Yea
Joe Ellington Republican Yea
Joe Statler Republican Yea
John Paul Hott Republican Yea
Jonathan Pinson Republican Not Voting
Jordan Bridges Republican Yea
Jordan Maynor Republican Yea
Josh Holstein Republican Yea
Kathie Hess Crouse Republican Yea
Keith Marple Republican Yea
Laura Kimble Republican Yea
Lori Dittman Republican Yea
Margitta Mazzocchi Republican Yea
Mark Dean Republican Yea
Mark Zatezalo Republican Yea
Marty Gearheart Republican Yea
Matthew Rohrbach Republican Yea
Michael Hite Republican Yea
Michael Hornby Republican Yea
Mickey Petitto Republican Yea
Pat McGeehan Republican Yea
Patrick Lucas Republican Yea
Phil Mallow Republican Yea
Rick Hillenbrand Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Scot C. Heckert Republican Yea
Stanley Adkins Republican Yea
Trenton Barnhart Republican Not Voting
Vacant1 Republican Yea
Vacant1 Republican Yea
Vernon Criss Republican Yea
Walter Hall Republican Yea
Wayne Clark Republican Yea
Wayne Clark Republican Yea
William Anderson Republican Yea

Official roll call →

PASSAGE

Passed 93 Yea · 0 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 62003
Democrat 7001
Unaffiliated 24002
Total 93006
% of votes cast 94%0%0%6%
How each member voted (99)
Member Party Vote
Kirby — Yea
Rowe — Yea
Kump — Yea
Forsht — Yea
Foster — Yea
Linville — Yea
Smith — Yea
Longanacre — Yea
Griffith — Yea
Steele — Yea
Hamilton — Yea
Summers — Yea
Martin — Yea
Tully — Yea
Warner — Yea
Nestor — Yea
Westfall — Yea
Devault — Yea
Phillips — Yea
Householder — Yea
Winzenreid — Yea
Jeffries — Yea
Espinosa — Yea
Fast — Yea
Hardy — Not Voting
Ross — Not Voting
Evan Hansen Democrat Yea
Hollis Lewis Democrat Yea
Joey Garcia Democrat Not Voting
John Williams Democrat Yea
Kayla Young Democrat Yea
Mike Pushkin Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Adam Burkhammer Republican Yea
Adam Vance Republican Yea
Andy Shamblin Republican Yea
Betsy Kelly Republican Yea
Bill Ridenour Republican Yea
Bob Fehrenbacher Republican Yea
Bryan Ward Republican Yea
Charles Sheedy Republican Yea
Christopher W. Toney Republican Yea
Chuck Horst Republican Yea
Clay Riley Republican Yea
D. Rolland Jennings Republican Yea
Dana Ferrell Republican Yea
Darren Thorne Republican Yea
Dave Foggin Republican Yea
Elias Coop-Gonzalez Republican Yea
Eric Brooks Republican Yea
Erica Moore Republican Yea
Evan Worrell Republican Yea
Gary G. Howell Republican Yea
Geno Chiarelli Republican Yea
George Miller Republican Yea
George Street Republican Not Voting
Henry Dillon Republican Yea
James Robert "JB" Akers II Republican Yea
Jarred Cannon Republican Yea
Jeff Campbell Republican Yea
Jeffrey Stephens Republican Yea
Jim Butler Republican Yea
Jimmy Willis Republican Yea
Joe Ellington Republican Yea
Joe Statler Republican Yea
John Paul Hott Republican Yea
Jonathan Pinson Republican Not Voting
Jordan Bridges Republican Yea
Jordan Maynor Republican Yea
Josh Holstein Republican Yea
Kathie Hess Crouse Republican Yea
Keith Marple Republican Yea
Laura Kimble Republican Yea
Lori Dittman Republican Yea
Margitta Mazzocchi Republican Yea
Mark Dean Republican Yea
Mark Zatezalo Republican Yea
Marty Gearheart Republican Yea
Matthew Rohrbach Republican Yea
Michael Hite Republican Yea
Michael Hornby Republican Yea
Mickey Petitto Republican Yea
Pat McGeehan Republican Yea
Patrick Lucas Republican Yea
Phil Mallow Republican Yea
Rick Hillenbrand Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Scot C. Heckert Republican Yea
Stanley Adkins Republican Yea
Trenton Barnhart Republican Not Voting
Vacant1 Republican Yea
Vacant1 Republican Yea
Vernon Criss Republican Yea
Walter Hall Republican Yea
Wayne Clark Republican Yea
Wayne Clark Republican Yea
William Anderson Republican Yea

Official roll call →

Passage

Passed 34 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 16000
Unaffiliated 17000
Democrat 1000
Total 34000
% of votes cast 100%0%0%0%
How each member voted (34)
Member Party Vote
MARONEY — Yea
STOVER — Yea
MARTIN — Yea
STUART — Yea
BOLEY — Yea
SWOPE — Yea
CAPUTO — Yea
NELSON — Yea
PHILLIPS — Yea
PLYMALE — Yea
TRUMP — Yea
HAMILTON — Yea
HUNT — Yea
JEFFRIES — Yea
SMITH — Yea
MR PRESIDENT — Yea
KARNES — Yea
Mike Woelfel Democrat Yea
Amy Grady Republican Yea
Ben Queen Republican Yea
Charles H. Clements Republican Yea
Eric Tarr Republican Yea
Jack Woodrum Republican Yea
Jason Barrett Republican Yea
Jay Taylor Republican Yea
Laura Wakim Chapman Republican Yea
Mark R. Maynard Republican Yea
Mike Azinger Republican Yea
Mike Oliverio Republican Yea
Patricia Rucker Republican Yea
Rollan A. Roberts Republican Yea
Ryan Weld Republican Yea
Tom Takubo Republican Yea
Vince Deeds Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 462?
SB 462 is sponsored by Mike Woelfel (Democrat) and Blair.
What is the current status of SB 462?
This bill has been enacted into law. Introduced January 16, 2024. Enacted.
Where can I track SB 462?
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